Capital Gains Inputs
Disposals
Gain/Loss
£8,700.00
Gain/Loss
£8,800.00
Taxable Gains
£14,500
After losses + annual exemption
Remaining Basic Band
£20,270
Used for lower CGT rates first
Calculation Breakdown
| Gains (Other Assets) | £8,700 |
| Gains (Residential Property) | £8,800 |
| Total Gains Before Losses | £17,500 |
| Current-Year Losses Used | -£0 |
| Brought-Forward Losses Used | -£0 |
| Gains After Losses | £17,500 |
| Annual Exempt Amount Used | -£3,000 |
| Taxable Gains After AEA | £14,500 |
Other Assets CGT (10% / 20%)
Residential CGT (18% / 24%)
How CGT Is Calculated
CGT is based on your net gain: disposal proceeds minus acquisition cost, allowable costs, and reliefs. You can then offset allowable losses and apply your annual exempt amount before rates are applied.
Your taxable income matters because it determines how much of your remaining basic-rate band is available for lower CGT rates.
CGT Rates for 2025/26
| Asset Type | Lower Rate | Higher Rate |
|---|---|---|
| Shares/Funds/Crypto | 10% | 20% |
| Residential Property | 18% | 24% |
Losses and Planning Tips
Use losses first
Report and claim losses so they can reduce gains now and in future years.
Use annual exemption every year
Spreading disposals across tax years can help use multiple annual exemptions.
Monitor income bands
A higher taxable income leaves less basic-rate band for lower CGT rates.
Property deadlines matter
Residential property disposals with CGT due usually require 60-day reporting/payment.